<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd">
<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=ISO-8859-1">
<title>Insert title here</title>
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<body>
<div style="position:fixed;top:0;left:0; font-size:50px; z-index:3;">LAYER 1</div>
<div style="position:fixed;top:0;left:0;  color:red; font-size:80px; z-index:4;
width: 100px; height:50px;"></div>
</body>
</html>